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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Notification No.27/2011-CUSTOMS Dated 1st March, 2011

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued vide notification No.100/89-Customs, dated the 1st March,1989[ G.S.R 315 (E), dated the 1st March,1989], No. 135/1994-Customs, dated the 24th June,1994 [ G.S.R 528 (E),dated the 24th June,1994], No.133/2000-Customs, the 17th October, 2000 [ G.S.R 794 (E),; dated the 17th October,2000], No.66/2008 -Customs, dated the 10th May, 2008 [ G.S.R 359 (E), dated the 10th May, 2008], No.79/2008-Customs,dated the 13th June,2008[ G.S.R 458 (E) dated the 13th June,2008] and No.146/2009-Customs, dated the 24th December,2009 [ G.S.R 925 (E),dated the 24th December,2009], except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling under Chapter or heading or sub-heading or tariff item of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table

S. No. Chapter or heading or sub-heading or tariff item Description of goods Rate of Duty
(1) (2) (3) (4)
1. 0901 Coffee Nil
2. 0902 Tea Nil
3. 0904 11 Black pepper Nil
4. 0908 31, 0908 32 Cardamom Nil
5. 0910 30 Turmeric, in powder form Nil
6. 0910 30 Turmeric, in any other form Nil
7. 1006 30 20 Basmati rice Nil
8. 1202 30, 1202 41 Groundnut in shell Nil
9. 1202 42 Ground nut kernel Nil
9A   Omitted  
10. 2305 De-oiled ground nut oil cakes Nil
11. 2305 De-oiled ground nut meal (solvent extracted variety) Nil
12. 2306 De-oiled Rice bran oil cake Nil
13. 2309 Animal feed Nil
14. 2401 Tobacco unmanufactured Nil
15. 2508 50 Sillimanite Nil
16. 2508 50 Kyanite Nil
17. 2511 10 Barytes Nil
18. 2516 Granite (including black granite) porphyry and basalt, all sorts Nil
19. 2525,6814 Mica including fabricated mica Nil
20. 2526 20 00 Steatite (talc) Nil
20A 2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42 All goods Nil
20B 2601 11,
2601 12 		All goods, of National Mineral Development Corporation (NMDC) origin when exported by MMTC Limited, under the Long Term Agreement (hereinafter referred to as LTA), to Japan and South Korea subject to the condition that the exporter shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from the Director concerned of MMTC Limited to the effect that the said goods are of NMDC origin and are meant for export under the LTA to Japan and South Korea.

Provided that nothing contained in this entry shall have effect on or after the first day of April, 2018.

10%
21   Omitted  
22.   Omitted  
23 2601 12 10 Iron ore pellets Nil
24. 2602 Manganese ore Nil
24A 2606 00 10 Bauxite (natural), not calcined 15%
24B 2606 00 20 Bauxite (natural), calcined 15%
24BA   Omitted  
24C 2614 00 10 Ilmenite, unprocessed 10%
24D 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) 2.5%
24E. 2606 00 90 Other aluminium ores including laterite 15%;
24F. 2606 00 90 All goods, other than goods mentioned at serial number 24E Nil.
25. 2820 10 00 Manganese dioxide Nil
26. 41 E.I. tanned leather 15%
27. 41 Snake skin 10%
28. 41 Finished leather of goat, sheep and bovine animals and of their young ones Nil
29. 41 Clothing leather fur suede/ hair, hair-on suede/ shearing suede leathers (as per ISI norms 8170) Nil
30. 41 Fur leathers Nil
31 41 Cuttings and fleshing of hides and skins used as raw materials for manufacturing animal glue gelatin Nil
32. 41 Luggage leather- case hide or side/suit case/ hand bag luggage/ cash bag leather 25%
33.

41 Industrial leathers, namely:- (i) Cycle saddle leathers 15%
(ii) Hydraulic/ packing/ belting/ washer leathers 15%
(iii) Industrial harness leather 25%
34 41 Picking band leathers 15%
35 41 Strap/ combing leathers 15%
36

41 Miscellaneous leathers, namely: -

(i) Book binding leathers

Nil
(ii) Skiver leathers Nil
(iii) Transistor case/ camera case leathers 25%
37 41 Fur of domestic animals, excluding lamb fur skin Nil
38 41 Shoe upper leathers, namely: -  
    (i) Bunwar leather Nil
    (ii) Kattai/ slipper/ sandal leather Nil
    (iii) Chrome tanned sole leather Nil
39 4,301 Raw fur lamb skins 10%
40 5101 Raw wool Nil
41 5201 Raw cotton Nil
42 5202 Cotton waste, all sorts Nil
43 5308 Coir yarn  
44 Any Chapter Jute manufacturers (including manufactures of Bimplipatam jute or of mesta fibre) Not elsewhere specified when not in actual use as covering, receptacles or binding for other goods Nil
45 5310, 6305 Hessian cloth and bags-

(a) Carpet backing

(b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goods

Nil
46 5310 Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof when not in actual use as covering, receptacles or binding for other goods Nil
47 5310 Sacking (cloth, bags, twist, yarn, rope, and twine) when not in actual use as covering, receptacles or binding for other goods Nil
48 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms Nil
49 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%. in lumps, pellets or similar forms Nil
50 7204 Ferrous waste and scrap, remelting scrap ingots of iron or steel 15%
51 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel Nil
52 7206 Iron and non-alloy steel in ingots or other primary forms Nil
53 7207 Semi-finished products of iron or non-alloy steel Nil
54 7208 Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated Nil
55 7209 Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated Nil
56 7210, 7212 Flat rolled products of iron or non-alloy steel, plated or coated with zinc Nil
57 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel Nil
58 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling Nil
59 7215 Other bars and rods of iron or non-alloy steel Nil
60 7216 Angles, shapes and sections of iron or non-alloy steel Nil
61 7217 Wire of iron or non-alloy steel Nil
62 7303, 7304, 7305, 7306 Tubes and pipes, of iron or steel Nil
62A. 8545 11 00 Electrodes of a kind used for furnaces Nil
63 1701 Sugar exported against a valid Advance Authorization issued by the Regional Authority that is to say the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)or an officer authorized by him to grant an authorization under the said Act subject to the conditions that.-

(a) Exports are effected in proportion to the import of raw sugar against the said Advance Authorization;

(b) Advance Authorization holder has not got the said Authorization invalidated;

(c) Advance Authorization holder has not procured raw sugar from the domestic market;

(d) At the time of clearance of export consignment at port, the exporter submits a copy of the bill of entry as documentary proof of import of raw sugar under the said Advance Authorization to the jurisdictional proper officer of customs.

Nil

64 1701 Organic sugar upto 10,000 MT in a year beginning with October and ending with September subject to the following conditions.-

(i) The export of organic sugar is done in terms of the Public Notice No.73 (RE-2013)/2009-2014 dated 18th November, 2014 and No.10/2015-2020 dated 5th May, 2015 of the DGFT; and

(ii) The exporter produces a Registration-cum-Allocation Certificate (RCAC) issued by the Agricultural and Processed Food Products Export Development Authority (APEDA) certifying the quantity of export of organic sugar eligible to be exported by claiming exemption from export duty.

Provided that for the period ending with 30th September 2016, the exemption shall be restricted to 2500 MT.

Nil

Explanation. - For the purpose of this notification, "finished leather of goat, sheep and bovine animals and of their young ones" means the leather which complies with the terms and conditions specified in the Public Notice of the Government of India in the Ministry of Commerce No. 21/2009-14, dated the 1st December, 2009, as amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992).

(Sanjeev Kumar Singh)

Under Secretary to the Government of India